Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2010
Open to Public Inspection
A For the calendar year, or tax year beginning 10-01-2010 and ending 09-30-2011
BCheck if applicable:
CName of organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
55 HAWTHORNE STREET NO 600
 
Room/suite
City or town, state or country, and ZIP + 4
SAN FRANCISCO, CA94105
D Employer identification number

94-1156608
E Telephone number

G Gross receipts $ 12,184,012
F Name and address of principal officer:
ROB CONNOLLY
55 HAWTHORNE STREET SUITE 600
SAN FRANCISCO,CA94105
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.KIDSCLUB.ORG
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1891
M State of legal domicile: CA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE FROM DISADVANTAGED CIRCUMSTANCES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS. THE CLUB IS DEDICATED TO PROVIDING YOUNG PEOPLE, AGES 6 TO 18, ACCESS TO SAFE, FUN, EDUCATIONAL, AND POSITIVE OPPORTUNITIES USING A YOUTH DEVELOPMENT APPROACH. THERE ARE NINE LOCATIONS THROUGHOUT SAN FRANCISCO AND A SUMMER CAMP IN MENDOCINO COUNTY. THE CLUB SERVED MORE THAN 16,700 YOUTH DURING THE YEAR - OVER 1,200 YOUTH PER DAY (1,650 YOUTH PER DAY IN THE SUMMER). RESOURCES OFFERED TO MEMBERS INCLUDE CHARACTER AND LEADERSHIP DEVELOPMENT, SPORTS AND RECREATION, FINE ARTS AND CRAFTS, EDUCATIONAL ENHANCEMENTS, TECHNOLOGY AND CAREER DEVELOPMENT, AND HEALTH AND LIFE SKILLS. THE FOUR FOCUS AREAS INCLUDE: ACADEMIC SUCCESS, GOOD CHARACTER & COMMUNITY ENGAGEMENT, HEALTHY LIFESTYLES AND JOB READINESS WITH EARNING POTENTIAL.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) .... 3 43
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 42
5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) ... 5 294
6 Total number of volunteers (estimate if necessary) .... 6 1,990
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b 0
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 9,147,939 9,400,405
9 Program service revenue (Part VIII, line 2g) ......... 0 229,231
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 182,169 144,544
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 309,987 1,661,537
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 9,640,095 11,435,717
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 65,951 53,197
14 Benefits paid to or for members (Part IX, column (A), line 4) .... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 6,383,152 6,834,715
16a Professional fundraising fees (Part IX, column (A), line 11e).... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,118,482    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 2,852,594 3,294,721
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 9,301,697 10,182,633
19 Revenue less expenses. Subtract line 18 from line 12...... 338,398 1,253,084
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............ 58,250,905 58,468,911
21 Total liabilities (Part X, line 26)............ 11,710,946 12,399,933
22 Net assets or fund balances. Subtract line 21 from line 20 ..... 46,539,959 46,068,978
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid Preparer's Use Only Preparer's
signatureBig Right Arrow 		Date
right pointing bullet image Preparer’s taxpayer identification number
(see instructions)
Firm’s name (or yours
if self-employed),
address, and ZIP + 4Big Right Arrow




 		EIN right pointing bullet image
Phone no. right pointing bullet image
May the IRS discuss this return with the preparer shown above? (see instructions) .........
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2010)
Form 990 (2010)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III . . . . . . . . . .
1
Briefly describe the organization’s mission: TO INSPIRE AND ENABLE ALL YOUNG PEOPLE, ESPECIALLY THOSE FROM DISADVANTAGED CIRCUMSTANCES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE AND CARING CITIZENS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 1,126,460 including grants of $ 0 ) (Revenue $ 32,092 )
WILLIE MAYS CLUBHOUSE IS A STATE OF THE ART FACILITY PROVIDING SERVICES TO YOUTH ON HUNTERS POINT HILL. THE CLUB IS KNOWN FOR ITS NATIONAL AWARD WINNING JR. GIANTS BASEBALL PROGRAM, BEHAVIORAL HEALTH SERVICES AND MULTIMEDIA PROGRAMS. THE CLUB ALSO PROVIDES COOKING AND GARDENING PROGRAMS WHICH FEATURES AN ORGANIC GARDEN AND TEACHING KITCHEN ONSITE.
4b (Code:   ) (Expenses $ 1,083,376 including grants of $ 1,050 ) (Revenue $ 29,800 )
COLUMBIA PARK HAS HAD ENORMOUS IMPACT ON THE MISSION NEIGHBORHOOD PROVIDING EDUCATIONAL SERVICES, HIGH END ART INSTRUCTION, INCLUDING FINE ARTS, PHOTOGRAPHY AND WOOD SHOP CLASSES. THE CLUB ALSO PROVIDES GANG INTERVENTION AND PREVENTION PROGRAMS, BEHAVIORAL HEALTH SERVICES AND TEEN SPECIFIC PROGRAMMING.
4c (Code:   ) (Expenses $ 1,093,398 including grants of $ 0 ) (Revenue $ 29,800 )
MISSION CLUBHOUSE IS A LEED CERTIFIED GREEN FACILITY AT WHICH NATIONALLY-RECOGNIZED PROGRAMS AND SERVICES ARE DELIVERED TO SCHOOL-AGED YOUTH FROM AT-RISK CIRCUMSTANCES.
(Code:   ) (Expenses $ 4,890,930 including grants of $ 52,147 ) (Revenue $ 137,539 )
ERNEST INGOLD, EXCELSIOR, TREASURE ISLAND, TENDERLOIN, VISITACION VALLEY, SUNNYDALE, CAMP MENDOCINO, CITYWIDE
4d Other program services. (Describe in Schedule O.)
(Expenses $ 4,890,930 including grants of $ 52,147 ) (Revenue $ 137,539 )
4e Total program service expensesMediumBullet$ 8,194,164
Form 990 (2010)
Form 990 (2010)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part II.........................
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part III........................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete
Schedule D, Part IClick to see attachment.......................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IVClick to see attachment...................
9
 
No
10
Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment
10
Yes
 
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.Click to see attachment
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.Click to see attachment
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.Click to see attachment
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If “Yes,” complete Schedule F, Part I.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II..
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
Form 990 (2010)
Form 990 (2010)
Page 4
Part IV
Checklist of Required Schedules (continued)
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
Did the organization attach its audited financial statement to this return? Note: All Form 990 filers that operate one or more hospitals must attach audited financial statements. .....
20b
 
 
21
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
 
No
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III..... Click to see attachment
22
Yes
 
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................ Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I...... Click to see attachment
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................ Click to see attachment
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II........................... Click to see attachment
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If “Yes,” complete Schedule L, Part III............... Click to see attachment
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV ......................... Click to see attachment
28a
Yes
 
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV................... Click to see attachment
28b
Yes
 
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV.. Click to see attachment
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1..................... Click to see attachment
34
Yes
 
35
Is any related organization a controlled entity within the meaning of section 512(b)(13)? .....
35
 
No
a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2... Click to see attachment
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2........... Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2010)
Form 990 (2010)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V . . . . . . . . . .
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
18
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
294
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
No
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
No
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2010)
Form 990 (2010)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI . . . . . . . . . .
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year ..............
1a
43
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
42
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ..
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Does the organization have members or stockholders? ................
6
 
No
7a
Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .........................
7a
 
No
b
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ..
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Does the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ....
10b
 
 
11a
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Does the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ...........................
12b
Yes
 
c
Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done ....................
12c
Yes
 
13
Does the organization have a written whistleblower policy? ...............
13
Yes
 
14
Does the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line a or b, describe the process in Schedule O. (See instructions.)
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
CA
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
ROB CONNOLLY
55 HAWTHORNE STREET SUITE 600
SAN FRANCISCO,CA94105
(415) 445-5440
Form 990 (2010)
Form 990 (2010)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII . . . . . . . . . .
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) LARRY BAER
DIRECTOR
 1.00 X           0 0 0
(2) GLENN BAUER
DIRECTOR
 2.50 X           0 0 0
(3) MARTY BOHLEN
DIRECTOR
 8.00 X           0 0 0
(4) BRUCE CALLANDER
DIRECTOR
 4.00 X           0 0 0
(5) CLARK CALLANDER
DIRECTOR
 1.50 X           0 0 0
(6) JOHN CALLANDER
DIRECTOR
 2.00 X           0 0 0
(7) LUCY CARRICO
DIRECTOR
 2.00 X           0 0 0
(8) CURTIS CHAN
DIRECTOR
 2.00 X           0 0 0
(9) DAVID CUMMING
DIRECTOR
 1.00 X           0 0 0
(10) JOHN DISSMEYER
SECRETARY
 3.00 X   X       0 0 0
(11) MIKE DOVEY
DIRECTOR
 1.00 X           0 0 0
(12) AMANDA DUCKWORTH
DIRECTOR
 2.50 X           0 0 0
(13) BOB EMERY
DIRECTOR
 2.00 X           0 0 0
(14) JILL COWAN
DIRECTOR
 1.00 X           0 0 0
(15) ERIN HAWTHORNTHWAITE
DIRECTOR
 2.00 X           0 0 0
(16) ROCKY FRIED
CHAIR
 5.00 X   X       0 0 0
(17) GARY GUITTARD
DIRECTOR
 1.00 X           0 0 0
Form 990 (2010)
Form 990 (2010)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) HARRY HAIGOOD
DIRECTOR
 1.00 X           0 0 0
(19) JIM KEENAN
DIRECTOR
 2.00 X           0 0 0
(20) ROGER LAZARUS
TREASURER
 2.50 X   X       0 0 0
(21) STEPHANIE MELLIN
DIRECTOR
 2.00 X           0 0 0
(22) LYNDA HUTTON
DIRECTOR
 2.00 X           0 0 0
(23) ANDREW LIVINGSTON
DIRECTOR
 2.00 X           0 0 0
(24) JAMIE MOLDAFSKY
DIRECTOR
 2.00 X           0 0 0
(25) GORDON MARKS
DIRECTOR
 2.00 X           0 0 0
(26) PHIL HALPERIN
DIRECTOR
 1.00 X           0 0 0
(27) MONIQUE COVINGTON-MOORE
DIRECTOR
 .50 X           0 0 0
(28) MARY MURPHY
DIRECTOR
 .50 X           0 0 0
(29) MARC BALUDA
DIRECTOR
 .50 X           0 0 0
(30) ELLEN PARSONS
DIRECTOR
 2.00 X           0 0 0
(31) SU-MOON PAIK
DIRECTOR
 2.00 X           0 0 0
(32) LORNA RANDLETT
DIRECTOR
 2.00 X           0 0 0
(33) CHRISTOPHER ROEDER
DIRECTOR
 2.00 X           0 0 0
(34) STEVE STRANDBERG
DIRECTOR
 4.00 X           0 0 0
(35) GREG SUHR
DIRECTOR
 2.50 X           0 0 0
(36) LISA ROBERTS
DIRECTOR
 1.00 X           0 0 0
(37) DON SHAVER
DIRECTOR
 2.50 X           0 0 0
(38) ELLEN TAKAYAMA
DIRECTOR
 2.50 X           0 0 0
(39) CHRISTINA TAN
DIRECTOR
 2.00 X           0 0 0
(40) PETER CRAWFORD
DIRECTOR
 2.50 X           0 0 0
(41) BREWSTER ELY
DIRECTOR
 2.00 X           0 0 0
(42) LARRY NIBBI
DIRECTOR
 5.00 X           0 0 0
(43) ALEXANDER HARDY
DIRECTOR
 2.00 X           0 0 0
(44) ROB CONNOLLY
PRESIDENT
 63.00     X       170,287 0 16,588
(45) MAXINE WILSON
VP, OPERATIONS
 52.00     X       98,560 0 11,039
(46) KRIS JACKSON
CONTROLLER
 40.00     X       0 0 0
(47) JONI LACHMAN
VP OF INST. GIVING
 52.00         X   102,096 0 15,034
(48) JULIE ANN RICKERT
VP OF DEVELOPMENT
 52.00         X   126,656 0 4,344
(49) RANDY MICEK
SENIOR DIRECTOR OF HUMAN RESOURCES
 40.00         X   85,049 0 9,734
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 497,599 0 47,005
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organizationMediumBullet3
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
AMERI-DANSK CONSTRUCTION
3051 MYRTLEDALE ROAD
CALISTOGA,CA94515 		CONSTRUCTION 147,006
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization MediumBullet1
Form 990 (2010)
Form 990 (2010)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, gifts, grants and other similar amounts 1a Federated campaigns..1a  
b Membership dues....1b 36,629
c Fundraising events....1c 892,211
d Related organizations...1d 1,441,135
e Government grants (contributions)1e 1,929,001
f All other contributions, gifts, grants, and
similar amounts not included above1f 		5,101,429
g Noncash contributions included in lines 1a-1f:$ 17,625
h Total. Add lines 1a-1f.......MediumBullet 9,400,405
Program Service Revenue Business Code
2a CAMP FEES 611,710 144,811 144,811    
b VARIOUS PROGRAMS 611,710 29,245 29,245    
c MISCELLANEOUS 611,710 25,114 25,114    
d RESALE 721,000 22,730 22,730    
e VENDING MACHINES SALE 900,099 7,331 7,331    
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 229,231
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 152,044     152,044
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties............MediumBullet        
(i) Real (ii) Personal
6a Gross Rents 132,432  
b Less: rental expenses 16,243  
c Rental income or (loss) 116,189  
d Net rental income or (loss).......MediumBullet 116,189     116,189
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 457,399  
b Less: cost or other basis and sales expenses 464,899  
c Gain or (loss) -7,500  
d Net gain or (loss)..........MediumBullet -7,500     -7,500
8a Gross income from fundraising events (not including
$ 892,211
of contributions reported on line 1c). See Part IV, line 18 ...
a 267,153
b Less: direct expenses ...b 267,153
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a OTHER INVESTMENT INCOM 900,099 1,545,348     1,545,348
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......MediumBullet 1,545,348
12 Total revenue. See Instructions....MediumBullet 11,435,717 229,231 0 1,806,081
Form 990 (2010)
Form 990 (2010)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21    
2 Grants and other assistance to individuals in the U.S. See Part IV, line 22 53,197 53,197
3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 645,355 244,401 73,403 327,551
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 5,025,335 4,282,401 267,223 475,711
8 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) .... 216,405 195,460 9,756 11,189
9 Other employee benefits ....... 376,302 292,101 41,867 42,334
10 Payroll taxes ........... 571,318 496,286 22,824 52,208
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 87,920   87,920  
d Lobbying ...........        
e Professional fundraising. See Part IV, line 17..    
f Investment management fees ...... 2,076   2,076  
g Other .......... 358,456 272,356 42,956 43,144
12 Advertising and promotion .... 42,565 6,604 16,405 19,556
13 Office expenses ....... 636,805 553,115 17,376 66,314
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 845,589 755,145 30,660 59,784
17 Travel ............ 219,673 217,386 1,339 948
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 57,881 46,826 8,900 2,155
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 555,444 527,316 27,337 791
23 Insurance .............. 138,456 132,771 5,685  
24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a BAD DEBT 188,300   188,300  
b REPAIRS AND MAINTENANCE 64,989 57,155 2,741 5,093
c MISCELLANEOUS 63,411 32,646 20,380 10,385
d MEMBERSHIP DUES 33,156 28,998 2,839 1,319
e
f All other expenses        
25 Total functional expenses. Add lines 1 through 24f 10,182,633 8,194,164 869,987 1,118,482
26 Joint costs. Check here MediumBullet if following
SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation 		       
Form 990 (2010)
Form 990 (2010)
Page 11
Part X Balance Sheet
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing .......... 136,992 1 639,787
2 Savings and temporary cash investments ....... 3,121,442 2 3,041,067
3 Pledges and grants receivable, net ......... 2,438,175 3 1,471,293
4 Accounts receivable, net ......... 45,011 4 423,613
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5  
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6  
7 Notes and loans receivable, net ............. 8,229,277 7 8,229,277
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges ............ 165,296 9 175,183
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 22,988,925
b Less: accumulated depreciation. ..... 10b 5,721,527 17,425,364 10c 17,267,398
11 Investments—publicly traded securities .......... 1,628,459 11 2,003,088
12 Investments—other securities. See Part IV, line 11 ...... 24,371,535 12 24,523,620
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ........... 689,354 15 694,585
16 Total assets. Add lines 1 through 15 (must equal line 34)... 58,250,905 16 58,468,911
Liabilities 17 Accounts payable and accrued expenses . 670,946 17 993,383
18 Grants payable ..........   18  
19 Deferred revenue ..........   19 366,550
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties .. 11,040,000 23 11,040,000
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities. Complete Part X of Schedule D.....   25  
26 Total liabilities. Add lines 17 through 25..... 11,710,946 26 12,399,933
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 24,647,186 27 23,841,824
28 Temporarily restricted net assets ..... 6,148,269 28 7,341,599
29 Permanently restricted net assets ..... 15,744,504 29 14,885,555
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 46,539,959 33 46,068,978
34 Total liabilities and net assets/fund balances ..... 58,250,905 34 58,468,911
Form 990 (2010)
Form 990 (2010)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI . . . . . . . . . .
1
Total revenue (must equal Part VIII, column (A), line 12) . . .
1
11,435,717
2
Total expenses (must equal Part IX, column (A), line 25) . . . . .
2
10,182,633
3
Revenue less expenses. Subtract line 2 from line 1 . . . .
3
1,253,084
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . .
4
46,539,959
5
Other changes in net assets or fund balances (explain in Schedule O) . . . .
5
-1,724,065
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) . . . . . .
6
46,068,978
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII . . . . . . . . . .
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?..
2a
 
No
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O............................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
 
 
Form 990 (2010)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number

94-1156608
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization? ................
11g(i)
 
 
(ii) a family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
(i)
Name of supported organization 		(ii)
EIN 		(iii)
Type of organization (described on lines 1- 9 above or IRC section (see instructions)) 		(iv)
Is the organization in col. (i) listed in your governing document? 		(v)
Did you notify the organization in col. (i) of your support? 		(vi)
Is the organization in col. (i) organized in the U.S.? 		(vii)
Amount of support?
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 8,994,594 14,794,927 8,822,840 9,147,939 9,400,405 51,160,705
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3.. 8,994,594 14,794,927 8,822,840 9,147,939 9,400,405 51,160,705
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..           4,605,334
6 Public Support. Subtract line 5 from line 4.           46,555,371
Section B. Total Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
7 Amounts from line 4.. 8,994,594 14,794,927 8,822,840 9,147,939 9,400,405 51,160,705
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 549,364 560,757 385,298 231,278 268,233 1,994,930
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. 620,398 804,414 169,982 200,811 1,774,579 3,570,184
11 Total support (Add lines 7 through 10).           56,725,819
12
12
 
13
Section C. Computation of Public Support Percentage
14
14
82.070 %
15
15
82.320 %
16a
b
17a
b
18
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public Support (Subtract line 7c from line 6.)            
Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)            
13 Total support (Add lines 9, 10c, 11 and 12.).            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2010
Name of organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number

94-1156608
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule—
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part I
Name of organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
  		Employer identification number

94-1156608
Part I
Contributors (see Instructions)
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part II
Name of organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
  		Employer identification number

94-1156608
Part II
Noncash Property (see Instructions)
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part III
Name of organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
  		Employer identification number

94-1156608
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number

94-1156608
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06 ........ 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance .... 23,689,755 24,115,433 23,994,252
b Contributions ........ 18,750 31,250 765,356
c Investment earnings or losses ... 74,315 -456,928 -644,175
d Grants or scholarships .....      
e Other expenditures for facilities
and programs ........ 		     
f Administrative expenses ....      
g End of year balance ...... 23,782,820 23,689,755 24,115,433
2
Provide the estimated percentage of the year end balance held as:
a
Board designated or quasi-endowment: SchDMd Bullet37.400 %
b
Permanent endowment: SchDMd Bullet62.600 %
c
Term endowment: SchDMd Bullet  
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
Yes
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
Yes
 
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Investments—Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of investment (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   909,831 909,831
b Buildings ................   12,768,454   12,768,454
c Leasehold improvements ............        
d Equipment ................   8,767,206   8,767,206
e Other .................   543,434 5,721,527 -5,178,093
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........SchDMdBullet 17,267,398
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
(3)Other
(A) INTEREST IN NET ASSETS OF ENDOWMENT TRUST 		23,782,820 F

(B) INTEREST IN CHARITABLE REMAINDER TRUST 		740,800 F







Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)Small Bullet 24,523,620
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Amount
Federal Income Taxes  








Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1 11,435,717
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 10,182,633
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 1,253,084
4 Net unrealized gains (losses) on investments .......................... 4 -108,406
5 Donated services and use of facilities ............................. 5  
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV) ................................. 8 -1,615,659
9 Total adjustments (net). Add lines 4 - 8 ............................. 9 -1,724,065
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 -470,981
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 10,495,392
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a -108,406
b Donated services and use of facilities ......... 2b 276,982
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV): ............ 2d 334,310
e Add lines 2a through 2d ..................... 2e 502,886
3 Subtract line 2e from line 1..................... 3 9,992,506
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 2,076
b Other (Describe in Part XIV): ........... 4b 1,441,135
c Add lines 4a and 4b....................... 4c 1,443,211
5 Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ...... 5 11,435,717
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 10,966,373
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 276,982
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV): ............ 2d 508,834
e Add lines 2a through 2d...................... 2e 785,816
3 Subtract line 2e from line 1..................... 3 10,180,557
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 2,076
b Other (Describe in Part XIV): ............ 4b  
c Add lines 4a and 4b....................... 4c 2,076
5 Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ...... 5 10,182,633
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO SUPPORT BOYS & GIRLS CLUBS OF SAN FRANCISCO
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CLUB HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ORGANIZATION IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. IF A TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE CLUBS EVALUATION ON SEPTEMBER 30, 2011 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE 2007 THROUGH 2010 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE 2006 THROUGH 2010 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. THE CLUB DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE AN IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS.
PART XI, LINE 8 - OTHER ADJUSTMENTS:   NET GAAP CHANGE IN INTEREST IN ENDOWMENT TRUST 93,065. CHANGE IN INTEREST IN REMAINDER TRUST 303,300. CLUB BOARD DESIGNATED INVESTMENT FOR ENDOWMENT -1,500,000. ENDOWMENT TRUST - OTHER -4,800. BGCSF MISSION CLUBHOUSE, INC. INTEREST INCOME 1,610. BGCSF MISSION CLUBHOUSE, INC. INTEREST EXPENSE -176,462. BGCSF MISSION CLUBHOUSE, INC. BANK FEES -173. BGCSF MISSION CLUBHOUSE, INC. ACCOUNTING FEES -4,500. BGCSF MISSION CLUBHOUSE, INC. DEPRECIATION EXPENSE -327,689. BGCSF MISSION CLUBHOUSE, INC. PROPERTY ASSESSMENT FEES -10.
PART XII, LINE 2D - OTHER ADJUSTMENTS:   CHANGE IN INTEREST IN ENDOWMENT TRUST 29,400. CHANGE IN INTEREST IN REMAINDER TRUST 303,300. BGCSF MISSION CLUBHOUSE, INC. INTEREST INCOME 1,610.
PART XII, LINE 4B - OTHER ADJUSTMENTS:   CONTRIBUTION FROM BOYS & GIRLS CLUBS OF SAN FRANCISCO ENDOWMENT TRUST 1,441,135.
PART XIII, LINE 2D - OTHER ADJUSTMENTS:   BGCSF MISSION CLUBHOUSE, INC. DEPRECIATION 327,689. BGCSF MISSION CLUBHOUSE, INC. INTEREST 176,462. BGCSF MISSION CLUBHOUSE, INC. BANK FEES 173. BGCSF MISSION CLUBHOUSE, INC. ACCOUNTING FEES 4,500. BGCSF MISSION CLUBHOUSE, INC. PROPERTY ASSESSMENT FEES 10.
Schedule D (Form 990) 2010

Additional Data


Software ID:  
Software Version:  




SCHEDULE G
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19,
or if the organization entered more than $15,000 on Form 990-EZ, line 6a.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number

94-1156608
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If “Yes,” list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization. Form 990-EZ filers are not required to complete this table.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
Total .................right arrow      
3
List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing.
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2010
Schedule G (Form 990 or 990-EZ) 2010
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 on Form 990-EZ, line 6a. List events with gross receipts greater than $5,000.
(a) Event #1

GALA
(event type) 		(b) Event #2

YOUTH OF THE YEAR
(event type) 		(c) Other Events

4
(total number) 		(d) Total Events
(Add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 575,260 235,336 348,768 1,159,364
2 Less: Charitable
contributions . . . 		477,157 183,534 231,520 892,211
3 Gross income (line 1
minus line 2) . . . 		98,103 51,802 117,248 267,153
VerticalDirectExpenses 4 Cash prizes . . .        
5 Non-cash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages . .        
8 Entertainment . . .        
9 Other direct expenses . 98,103 51,802 117,248 267,153
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 267,153
11 Net income summary. Combine lines 3 and 10 in column (d)............ right arrow 0
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (Add col. (a) through col. (c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
 
 
 
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Combine lines 1 and 7 in column (d) .......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," Explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," Explain:
 
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ...........................
Schedule G (Form 990 or 990-EZ) 2010
Schedule G (Form 990 or 990-EZ) 2010
Page 3
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
 
b
An outside facility ........................
13b
 
14
Provide the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Complete this part to provide additional information for responses to quuestion on Schedule G (see instructions.)
Identifier ReturnReference Explanation
Schedule G (Form 990 or 990-EZ) 2010
Additional Data


Software ID:  
Software Version:  
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number
94-1156608
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed ......................... lBullet
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance






















2
Enter total number of section 501(c)(3) and government organizations ......................... Bullet Image
 
3
Enter total number of other organizations ................................ . Bullet Image
 
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2010

Schedule I (Form 990) 2010
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) SCHOLARSHIPS AND STIPENDS 154 53,197      













Part IV
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
Identifier Return Reference Explanation
OTHER INFORMATION: PART IV: FOR SCHOLARSHIPS - EACH YOUTH MUST PROVIDE PROOF OF CURRENT ENROLLMENT IN COLLEGE, UNIVERSITY OR VOCATIONAL PROGRAM, BY SUBMITTING PROOF OF CURRENT ENROLLMENT AND GOOD STANDING CONSISTING OF CLASS SCHEDULE, REGISTRATION RECEIPTS, AND A COPY OF THE LATEST TRANSCRIPT. FOR STIPENDS - MEMBERS RECEIVE STIPENDS UPON COMPLETION OF PROGRAMS AND THE PROGRAM PARTICIPATION AND COMPLETION IS VERIFIED AND SIGNED OFF BY CLUBHOUSE STAFF IN ACCORDANCE WITH BGCSF PROGRAM STANDARDS.
Schedule I (Form 990) 2010


Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number

94-1156608
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision of all the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....
2
 
 
3
Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ...............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? ........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regs. section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 50053T
Schedule J (Form 990) 2010

Schedule J (Form 990) 2010
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J-1 if additional space needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a.
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported in prior
Form 990 or
Form 990-EZ
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1) ROB CONNOLLY (i)
(ii)		 170,287
0 		0
0 		0
0 		11,385
0 		5,203
0 		186,875
0 		0
0















Schedule J (Form 990) 2010

Schedule J (Form 990) 2010
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.
Identifier Return Reference Explanation
Schedule J (Form 990) 2010

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V lines 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBulletSee separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number

94-1156608
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501 (c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Description of transaction (c) Corrected?
Yes No





2
Enter the amount of tax imposed on the organization managers or disqualified persons during the year under section 4958. ......................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a.
(a) Name of interested person and purpose (b) Loan to or from the organization? (c)Original principal amount (d)Balance due (e) In default? (f) Approved by board or committee? (g)Written agreement?
To From Yes No Yes No Yes No
Total ...............Small Bullet $  
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b)Relationship between interested person and the organization (c)Amount of grant or type of assistance
For Privacy Act and Paperwork Reduction Act Notice, see the
Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2010
Schedule L (Form 990 or 990-EZ) 2010
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) LARRY NIBBI BOARD MEMBER 8,508 CONSTRUCTION MANAGEMENT FOR THE MISSION CLUBHOUSE   No
(2) DAVID ANDERSEN BROTHER IN LAW TO THE PRESIDENT 206,880 CONSTRUCTION OF THE CAMP MENDOCINO BUILDINGS   No
Part V
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule L (see instructions).
Identifier Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number

94-1156608
Identifier Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2   BUSINESS RELATIONSHIPS: THE CLUB WORKED WITH NIBBI BROTHERS ASSOCIATES FOR THE RE-BUILD OF THE MISSION CLUBHOUSE CONSTRUCTION PROJECT WHICH WAS COMPLETED IN 2010. NIBBI BROTHERS ASSOCIATES' CEO IS A MEMBER OF THE CLUB'S BOARD OF GOVERNORS. FOR THE YEAR ENDED SEPTEMBER 30, 2011, THE CLUB PAID APPROXIMATELY $8,508 TO THIS RELATED ORGANIZATION. DAVID ANDERSEN, WHO IS THE BROTHER-IN-LAW TO THE CLUB'S PRESIDENT, WAS HIRED FOR THE CONSTRUCTION OF THE CAMP MENDOCINO BUILDINGS. FOR THE YEAR ENDED SEPTEMBER 30, 2011, THE CLUB PAID $206,880 TO DAVID ANDERSEN. IN SELECTING THESE SERVICES, THE BOARD OF GOVERNORS AND SENIOR MANAGEMENT HAD AN INDEPENDENT THIRD PARTY ESTIMATOR REVIEW THE PROPOSED FEES TO VERIFY COSTS. FAMILY RELATIONSHIPS: DR. JOHN CALLANDER, DIRECTOR, IS THE FATHER OF BRUCE CALLANDER, DIRECTOR, AND CLARK CALLANDER, DIRECTOR. BRUCE CALLANDER, DIRECTOR, AND CLARK CALLANDER, DIRECTOR, ARE BROTHERS.
FORM 990, PART VI, SECTION B, LINE 11   THE 990 IS REVIEWED BY THE AUDIT COMMITTEE, THE FINANCE COMMITTEE AND THE EXECUTIVE COMMITTEE AND MADE AVAILABLE TO BOARD MEMBERS PRIOR TO SUBMISSION.
  FORM 990, PART VI, SECTION B, LINE 12C THE CLUB HAS BEEN DILIGENT IN DISCLOSING CONFLICT OF INTEREST. THE BOARD MEMBERS SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY.
  FORM 990, PART VI, SECTION B, LINE 15 WE CONDUCT MARKET RESEARCH OF OTHER LIKE NONPROFITS THROUGH GLEANING SALARY DATA FROM PUBLIC SOURCES SUCH AS CAREER BUILDER, CRAIGSLIST, ETC. IN ADDITION, WE UTILIZE MARKET RESEARCH CONDUCTED BY THE CENTER FOR NONPROFIT MANAGEMENT WHICH RELEASES ANNUALLY SALARY SURVEYS OF PARTICIPATING NONPROFITS. FINALLY, ALL DATA IS THEN PUT INTO CONTEXT TO AN INTERNAL EQUITY MATRIX WHERE WE GRADE POSITIONS IN RELATION TO ONE ANOTHER. FOR THE PRESIDENT OF THE ORGANIZATION, THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS CONSIDERS THESE FACTORS IN ADDITION TO THE PERFORMANCE OF THE CHIEF EXECUTIVE VIA A FORMAL PERFORMANCE APPRAISAL. FOR KEY EMPLOYEES, A FORMAL PERFORMANCE MANAGEMENT PLAN REVIEW IS CONDUCTED SEMI-ANNUALLY AND ANNUALLY TO DETERMINE A MERIT INCREASE.
  FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL REPORT IS AVAILABLE ON OUR WEBSITE. OUR AUDITED FINANCIALS ARE SENT TO ANYONE WHO REQUESTS IT. THE FORM 990 IS ALSO AVAILABLE ON CHARITY NAVIGATOR AND GUIDE STAR.
CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -108,406. NET GAAP CHANGE IN INTEREST IN ENDOWMENT TRUST 93,065. CHANGE IN INTEREST IN REMAINDER TRUST 303,300. CLUB BOARD DESIGNATED INVESTMENT FOR ENDOWMENT -1,500,000. ENDOWMENT TRUST - OTHER -4,800. BGCSF MISSION CLUBHOUSE, INC. INTEREST INCOME 1,610. BGCSF MISSION CLUBHOUSE, INC. INTEREST EXPENSE -176,462. BGCSF MISSION CLUBHOUSE, INC. BANK FEES -173. BGCSF MISSION CLUBHOUSE, INC. ACCOUNTING FEES -4,500. BGCSF MISSION CLUBHOUSE, INC. DEPRECIATION EXPENSE -327,689. BGCSF MISSION CLUBHOUSE, INC. PROPERTY ASSESSMENT FEES -10. TOTAL TO FORM 990, PART XI, LINE 5: -1,724,065.
INTEREST IN THE NET ASSETS OF THE ENDOWMENT TRUST: PART XI, LINE 8 - OTHER ADJUSTMENTS THE CLUB IS, IN PART, SUPPORTED BY A SEPARATE NONPROFIT ORGANIZATION, THE BOYS & GIRLS CLUBS OF SAN FRANCISCO ENDOWMENT TRUST (THE ENDOWMENT TRUST). THE ENDOWMENT TRUST HAS A SEPARATE BOARD OF TRUSTEES AND EXISTS EXCLUSIVELY FOR THE BENEFIT OF THE CLUB. THE CLUB ACCOUNTS FOR ITS INTEREST IN THE ENDOWMENT TRUST IN ACCORDANCE WITH FASB ASC 958-20 AND FASB ASC 958-605, TRANSFERS OF ASSETS TO A NOT-FOR-PROFIT ORGANIZATION OR CHARITABLE TRUST THAT RAISES OR HOLDS CONTRIBUTIONS FOR OTHERS. ACCORDINGLY, THE ENDOWMENT TRUST'S NET ASSETS AND THE CHANGES THEREIN ARE REPORTED ON THE CLUB'S CONSOLIDATED FINANCIAL STATEMENTS. THE CLUB REPORTS THE ACTIVITIES FROM THE ENDOWMENT TRUST USING THE EQUITY METHOD. 990 PRESENTATION: THE CLUB'S STATEMENT OF FINANCIAL POSITION AND STATEMENT OF ACTIVITIES INCLUDE THE ENDOWMENT TRUST. THE ENDOWMENT TRUST FILES ITS OWN FORM 990 UNDER EIN #94-6104097.
BGCSF MISSION CLUBHOUSE, INC. AND NEW MARKETS TAX CREDIT PART XI, LINE 8 - OTHER ADJUSTMENTS THE CONSOLIDATED FINANCIAL STATEMENTS INCLUDE THE ACCOUNTS OF BOYS & GIRLS CLUBS OF SAN FRANCISCO (THE CLUB) AND ITS AFFILIATE, BGCSF MISSION CLUBHOUSE, INC. (MISSION CLUBHOUSE, INC.). MISSION CLUBHOUSE, INC. IS UNDER THE COMMON CONTROL OF THE CLUB. ALL SIGNIFICANT INTER-ENTITY ACCOUNTS AND TRANSACTIONS HAVE BEEN ELIMINATED. IN JUNE 2010, THE CLUB'S MISSION CLUBHOUSE LOCATION WAS ACQUIRED BY MISSION CLUBHOUSE, INC. MISSION CLUBHOUSE, INC. WAS FORMED TO FACILITATE FINANCING FOR THE RENOVATION OF THE MISSION CLUBHOUSE LOCATION THROUGH THE NEW MARKETS TAX CREDIT PROGRAM, ENACTED AS PART OF THE COMMUNITY RENEWAL TAX RELIEF ACT OF 2000 AS OUTLINED UNDER SECTION 45D OF THE INTERNAL REVENUE CODE. NEW MARKETS TAX CREDIT: THE NEW MARKETS TAX CREDIT (NMTC) PROVIDES INVESTORS THAT MAKE A QUALIFIED EQUITY INVESTMENT (QEI) IN A COMMUNITY DEVELOPMENT ENTITY (CDE), A TAX CREDIT OVER A SEVEN-YEAR PERIOD. FOR AN INVESTOR TO CLAIM THE CREDIT, THE CDE MUST DESIGNATE THE QEI TO THE COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND (CDFI), A BRANCH OF THE U.S. DEPARTMENT OF THE TREASURY, AND USE SUBSTANTIALLY ALL THE QEI TO MAKE A QUALIFIED LOW-INCOME COMMUNITY INVESTMENT (QLICI). ON JUNE 10, 2010, THE CLUB SECURED FINANCING RELATED TO THE CONSTRUCTION OF THE NEW MISSION CLUBHOUSE BUILDING, A QLICI, BY ENTERING INTO TRANSACTIONS STRUCTURED TO QUALIFY FOR THE NMTC. THE TRANSACTION WAS INTENDED TO REALIZE BENEFITS FROM THE NMTC PROGRAM. THE TRANSACTION INCLUDED MISSION CLUBHOUSE, INC. BORROWING $11,040,000 (QLICI LOANS) TO FACILITATE THE PURCHASE OF THE MISSION CLUBHOUSE BUILDING FROM THE CLUB AND THE SUBSEQUENT LEASE OF THE BUILDING TO THE CLUB TO PROVIDE SERVICES TO THE LOCAL COMMUNITY AND TO PAY FEES AND EXPENSES RELATED TO THE CONSUMMATION OF THE NMTC TRANSACTION DURING THE YEAR ENDED SEPTEMBER 30, 2010. THE NMTC FINANCING AND AGREEMENTS WERE STRUCTURED AS FOLLOWS DURING THE YEAR ENDED SEPTEMBER 30, 2010: JPMORGAN CHASE BANK, NA (CHASE), UNITED FUND ADVISORS (UFA), AND OPPORTUNITY FUND NORTHERN CALIFORNIA, CERTIFIED AS A CDE BY THE CDFI, FORMULATED THE REQUIRED STRUCTURING AND FINANCING THAT QUALIFIED FOR THE NMTC. CHASE AND UFA MADE EQUITY INVESTMENTS OF $3,273,723 AND $327, RESPECTIVELY, IN CHASE NMTC BGCSF INVESTMENT FUND, LLC (THE FUND). CHASE IS A 99.99% NON-MANAGING MEMBER OF THE FUND AND UFA IS THE 0.01% MANAGING MEMBER OF THE FUND. THE CLUB ALSO MADE A LOAN TO THE FUND OF $8,229,277 (THE LEVERAGE LOAN), WHICH WAS PROVIDED BY CHASE TO THE CLUB AS A TWO-DAY BRIDGE LOAN. THE FUND MADE A QEI OF $11,500,000 IN LCD NEW MARKETS FUND VIII, LLC, A SUBSIDIARY COMMUNITY DEVELOPMENT ENTITY (SUB-CDE), A CONTROLLED AFFILIATE OF THE CDE, PURSUANT TO THE TERMS OF AN OPERATING AGREEMENT AS AGREED BETWEEN CDE AND CHASE, AFTER PAYING CHASE A $3,000 SET-UP FEE. THE CDE MADE AN EQUITY INVESTMENT IN THE SUB-CDE OF $1,150. THE FUND IS A 99.99% INVESTOR MEMBER IN THE SUB-CDE AND THE CDE IS THE 0.01% MANAGING MEMBER OF THE SUB-CDE. THE SUB-CDE MADE TWO LOANS TO MISSION CLUBHOUSE, INC. OF $8,229,277 AND $2,810,723 AND PAID FEES OF $460,000 TO THE CDE. IN ADDITION, THE CLUB MADE AN EQUITY INVESTMENT OF $581,053 IN MISSION CLUBHOUSE, INC. MISSION CLUBHOUSE, INC. PAID THE CLUB $8,274,586 FOR THE CLUBHOUSE PROPERTY AND CONSTRUCTION IN PROGRESS OF WHICH $8,249,850 WAS USED TO REPAY THE CLUB'S LEVERAGE LOAN AND RELATED FEES OF $20,573 IN FULL TO CHASE. MISSION CLUBHOUSE, INC. ALSO PAID $728,213 TO THE TITLE COMPANY FOR RELATED FEES AND $305,356 WAS TRANSFERRED TO A RESTRICTED FEE/INTEREST ACCOUNT FOR PAYMENT OF INTEREST FOR THE FIRST SEVEN YEARS OF THE LOANS. DURING THE YEAR ENDED SEPTEMBER 30, 2010, THE CLUB AND CHASE ENTERED INTO A PUT/CALL AGREEMENT AS PART OF THE FINANCING OF MISSION CLUBHOUSE, INC.'S LONG-TERM DEBT PURSUANT TO THE NMTC TRANSACTION. THE FOLLOWING ARE HIGHLIGHTS OF THE AGREEMENT: PUT OPTION AGREEMENT: THIS AGREEMENT BETWEEN THE CLUB (PURCHASER) AND CHASE (SELLER) PERMITS THE PURCHASER TO GRANT TO THE SELLER AN OPTION TO SELL TO THE PURCHASER FOR $1,000 ITS 99.99% INTEREST IN THE FUND, WHICH HAS A 99.99% INTEREST IN LCD NEW MARKETS FUND VIII, LLC, THAT PROVIDED LOANS OF $8,229,277 AND $2,810,723 TO MISSION CLUBHOUSE, INC. THE PUT OPTION MAY BE EXERCISED BY THE SELLER AT ANY TIME FROM THE LAST DAY OF THE TAX CREDIT INVESTMENT PERIOD, JUNE 9, 2017, FOR A PERIOD OF NINETY DAYS (THE PUT OPTION PERIOD). CALL OPTION AGREEMENT: SHOULD THE SELLER NOT EXERCISE THE PUT OPTION WITHIN THE PUT OPTION PERIOD, THEN THE PURCHASER SHALL HAVE THE RIGHT AND OPTION AT ANY TIME WITHIN NINETY DAYS AFTER THE PUT OPTION PERIOD HAS LAPSED, TO PURCHASE FROM THE SELLER, ITS 99.99% INTEREST IN THE FUND, FOR AN AMOUNT EQUAL TO THE FAIR MARKET VALUE OF THE INTEREST. THE FAIR MARKET VALUE TO BE DETERMINED BY AN INDEPENDENT APPRAISER, SELECTED IN ACCORDANCE WITH THE AGREEMENT. THE OBJECTIVE OF THE EXERCISE OF THE PUT OR CALL OPTIONS WOULD RESULT IN THE CLUB OWNING ALL OF THE ASSETS (I.E., THE QEI IN THE SUB-CDE AND ITS RELATED QLICI LOANS TO MISSION CLUBHOUSE, INC.) AND LIABILITIES (I.E., THE LEVERAGED LOAN OF THE FUND). IF THE PUT/CALL OPTION IS EXERCISED BY EITHER PARTY, THE CLUB WOULD CONTROL THE FUND AND COULD REPAY, RESTRUCTURE, AND FORGIVE THE LEVERAGED LOAN AND QLICI LOANS AS IT DEEMS APPROPRIATE. 990 PRESENTATION: MISSION CLUBHOUSE, INC. IS CONSOLIDATED WITH THE CLUB. THE CLUB'S STATEMENT OF FINANCIAL POSITION INCLUDES MISSION CLUBHOUSE, INC. MISSION CLUBHOUSE, INC.'S INCOME AND EXPENSES ARE NOT INCLUDED IN THE CLUB'S FORM 990. MISSION CLUBHOUSE, INC. FILES ITS OWN 990 UNDER EIN #27-2538511.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.

OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
BOYS & GIRLS CLUBS OF SAN FRANCISCO
 
Employer identification number

94-1156608
Part I
Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)
(a)
Name, address, and EIN of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income
(e)
End-of-year assets


 		(f)
Direct controlling
entity

















Part II
Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled organization
Yes No
(1) BOYS & GIRLS CLUBS OF SAN FRANCISCO ENDOWMENT TRUST

55 HAWTHORNE ST NO 600

SAN FRANCISCO,CA94105
94-6104097 		TO SUPPORT BOYS & GIRLS CLUB OF SAN FRANCISCO CA 501(C)(3) LINE 11C, III-FI  
 
No
(2) BGCSF MISSION CLUBHOUSE INC

55 HAWTHORNE ST NO 600

SAN FRANCISCO,CA94105
27-2538511 		RENTAL REAL ESTATE HOLDING COMPANY FOR THE MISSION CLUBHOUSE CA 501(C)(3) LINE 11C, III-FI  
 
No










For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V—UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)
(a)
Name, address, and EIN of related organization



 		(b)
Primary activity



 		(c)
Legal domicile
(state or
foreign
country)
 		(d)
Direct controlling
entity


 		(e)
Type of entity
(C corp, S corp,
or trust)

 		(f)
Share of total income



 		(g)
Share of
end-of-year
assets

 		(h)
Percentage
ownership












Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 3
Part V
Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)
Note. Complete line 1 if any entity is listed in Parts II, III or IV.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
Yes
 
d Loans or loan guarantees to or for other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Sale of assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Purchase of assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Exchange of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Lease of facilities, equipment, or other assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
Yes
 
k Performance of services or membership or fundraising solicitations for other organization(s) . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations by other organization(s) . . . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Sharing of facilities, equipment, mailing lists, or other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of paid employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Reimbursement paid to other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid by other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Other transfer of cash or property to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of other organization 		(b)
Transaction
type(a-r) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) BOYS & GIRLS CLUBS OF SF ENDOWMENT TRUST

 B 1,500,000  
(2) BOYS & GIRLS CLUBS OF SF ENDOWMENT TRUST

 C 1,441,135  
(3) BGCSF MISSION CLUBHOUSE INC

 J 190,000  
(4) BOYS & GIRLS CLUBS OF SF ENDOWMENT TRUST

 Q 4,800  
(5)
(6)
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Are all
partners
section
501(c)(3)
organizations? 		(e)
Share of
end-of-year
assets 		(f)
Disproprtionate allocations? 		(g)
Code V—UBI
amount in box
20 of Schedule K-1
(Form 1065) 		(h)
General or
managing
partner?
Yes No Yes No Yes No






























Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 5
Part VII
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (see instructions).
Identifier Return Reference Explanation
Additional Data


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